Loading...
26 January 2026

PKD – the new Polish Classification of Activities from January 2025

The new Polish Classification of Activities (PKD 2025) comes into effect on January 1st, 2025, replacing the previous version of PKD 2007. This change stems from the need to adapt the classification to current economic trends, including the development of digital technologies, the emergence of the circular economy, and the rise of new service sectors. The new classification introduces changes to the code structure and the definitions of individual business types.

PKD – new registrations

From the date of the introduction of the new PKD classification, all new business registrations must be based on PKD 2025.

For entrepreneurs already operating, a transition period is provided – the existing PKD 2007 codes can be used until the end of 2026. Still, any changes to entries in the National Court Register (KRS), Central Registration and Information on Business (CEIDG), or National Business Registry (REGON) must reflect the new codes. After December 31st, 2026, the system will automatically reclassify the codes, which may lead to incorrect matches if the entrepreneur does not make the changes themselves. In practice, it is often necessary to update the PKD codes in the company’s articles of association to maintain documentation consistency and avoid discrepancies between the content of the agreement and the register entry. In summary, for companies registered in the National Court Register (KRS), updating the PKD codes in the register is mandatory, and in many situations, this will require amending the articles of association.

The key deadlines

From January 1st, 2025, the use of PKD 2025 is mandatory for new registrations and data changes, and on December 31st, 2026, the deadline for reporting changes. After this date, the system will automatically reclassify the codes.

It is worth acting early to have full control over the codes entered, avoid incorrect matches, and maintain consistency in company documents.

If you need support in the process of matching the new code classification to the old codes, preparing applications for the National Court Register (KRS), or amending the company’s articles of association, contact the ARPI legal team.

Other news

  • All articles
  • VAT
  • Tax reliefs
  • Polish Deal
  • Financial statements
  • Ukraine
  • Invoicing
  • PIT
  • CIT
  • Governmental support
  • Entrepreneurial Law
  • PPK
  • HR & OHS

Newsletter

Subscribe to our newsletter and stay up to date with the most important changes in Polish law